# Internal Audits & Compliance Reviews

| Document information | Value |
|-----------------------|------|
| Document type | Procedure instruction (VA-15) |
| Scope | {{ISMS_SCOPE}} |
| Organisation | {{ORG_NAME}} |
| Process owner | {{ROLE_ISB}} |
| Approved by | {{ROLE_MANAGEMENT}} |
| Version | {{DOC_VERSION}} |
| Date | {{DOC_DATE}} |
| Status | {{DOC_STATUS}} |

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## 1. Purpose

This procedure governs the programme, planning, execution, reporting and measure tracking of internal audits as well as the independent review of the ISMS. It operationalises the associated policy ({{LINK:R03}}).

## 2. Scope

Applies within the ISMS scope ({{ISMS_SCOPE_DESCRIPTION}}) for all policies, procedures and technical requirements within the scope.

## 3. Trigger

Audit cycle (BL-GOV-01), material changes, request by management, prior findings.

## 4. Inputs

- Audit programme register ({{LINK:REG-AUDIT-PLAN}})
- Controls / statement of applicability (SoA)
- Previous audit reports & open measures

## 5. Process

1. Plan the **audit programme** in the **register ({{LINK:REG-AUDIT-PLAN}})** (scope, controls reviewed, dates, auditors) — cycle per **BL-GOV-01**.
2. Conduct the audit **independently** (auditor ≠ person responsible for the area reviewed).
3. Record findings/deviations and create them as measures in the ISMS tool ({{TOOL_NAME}}).
4. Report the audit report to {{ROLE_MANAGEMENT}} (input for the management review).
5. Track measures through to completion.
6. Independent review/assessment at least per **BL-GOV-01** or after fundamental changes.

## 6. RACI

| # | Step | R (Execution) | A (Accountable) | C (Consulted) | I (Informed) |
|---|---------|------------------|------------------|-----------------|----------------|
| 1 | Plan the audit programme | {{ROLE_ISB}} | {{ROLE_ISB}} | Business units | - |
| 2 | Conduct the audit | Auditor (independent) | {{ROLE_ISB}} | Area reviewed | - |
| 3 | Record findings / create measures | {{ROLE_ISB}} | {{ROLE_ISB}} | Business unit | - |
| 4 | Report to management | {{ROLE_ISB}} | {{ROLE_MANAGEMENT}} | - | {{ROLE_MANAGEMENT}} |
| 5 | Track measures | {{ROLE_ISB}} | {{ROLE_ISB}} | Business unit | - |
| 6 | Independent review | External/independent auditor | {{ROLE_MANAGEMENT}} | {{ROLE_ISB}} | - |

## 7. Result & evidence

Audit reports, documented findings/measures and a maintained audit programme ({{LINK:REG-AUDIT-PLAN}}). Evidence is referenced in the central evidence register ({{LINK:NACHWEISREGISTER}}).

## 8. Key performance indicators (KPI)

- Audit coverage of the controls
- Open findings / on-time completion of measures
- Share of audits completed on time

## 9. Related documents

- Associated policy: {{LINK:R03}}
- Register: {{LINK:REG-AUDIT-PLAN}}
- Risk management procedure: {{LINK:VA-09}}
- Technical security baseline: {{LINK:BASELINE}}
- ISA mapping matrix: {{LINK:ISA_MAPPING}}

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